Bonuses for employees in case of overfulfillment of the plan above the norm. For what you can encourage employees: what should be the wording of the reason for bonuses. I. Bonuses for workers

It is pleasant for everyone to receive not only a fixed payment for their work, but also compensatory payments (for example, the "northern" coefficient), and incentive payments, the most common of which is a bonus. It is important for any employee to know why he was awarded a monetary incentive, how it is calculated, in which documents the rules for its formation are prescribed. The employer has another problem: what should be the wording, because often different employees are rewarded for different accomplishments. Our article will tell you about all the nuances of the award.

What is a premium?

The most important thing in determining this payment is that it is accrued in excess of what a person has earned for a certain period - most often for a month or a year. Simply put, a bonus is an encouragement that depends on the results of work, methods, the speed of their achievement, their qualitative or quantitative indicators.

The second function of this payment is to stimulate the employee, pushing him to work more intensively or as well as before.

Who develops the reward system?

They do this:

representatives of the personnel department;
special service personnel development companies.

Representatives of the accounting department necessarily participate in determining what can be rewarded for (only they know the exact amount and rules for distributing funds from the incentive fund). Approves each appointed payment by the management of the company.

What documents define the principles of bonuses?

Each organization has its own, their content and principles depend on the specifics of the work carried out by certain employees, the importance of the results achieved, and the capabilities of the incentive fund. The features of the document are also determined by what the enterprise itself is. If this public sector entity, in most cases, she does not have the opportunity to give bonuses at her discretion, and managers are limited in their rights. In private firms, everything depends on the financial situation and the desire of the director to encourage his employees.

Here are some documents that govern this issue:

the collective agreement and the provision on bonuses attached to it;
work schedule internal character;
other guidance documents drawn up within the organization.

How should the premium be calculated?

Transparent. That is, each employee should ideally be able to perform settlement actions and understand why he receives a given amount. It often happens that the documents are not available to the employee, he does not understand the principle of accrual and every time he is surprised that they gave him a lot or a little. The law provides for maximum transparency and clarity of incentive payments.
Objectively. The recipient of the bonus is not a friend or relative of the boss, it is each of the employees. Such a payment cannot be withdrawn “because I don’t like you,” and even a disciplinary sanction, according to the law, cannot deprive an employee of this money. It is important to know that the subjective distribution of money from the stimulus fund by the authorities is a violation of the law. However, there are still grounds for reducing the payment or even withdrawing it altogether. They usually depend on a specific result of the work, which, for subjective reasons, is not achieved by the employee. That is, the ideal option is when a person, in whatever position he may be, having access to the provision on bonuses, knew that for such and such actions he could be deprived of incentive payments.
Documentation must be clear. You don’t need to reassure a person so that later you don’t have to explain to him why the award was not given. The following case can serve as an example: the provision on bonuses says that the payment is given to everyone at the end of the month or year. All employees are waiting for this joyful event. But suddenly it turns out that those who are on vacation (annual, maternity, childcare, sick leave) will not receive a pleasant increase in salary. For people, this state of affairs will cause frustration and irritation, so they should be informed in advance.

What are the awards?

The first type is production. They are accrued for the fact that the employee has fulfilled his tasks or duties in the service for a certain period. Such incentive payments are paid for a certain period of time, such as a month, a quarter or a year.

The second type is incentives. They have nothing to do with the performance of duties or tasks, but are, as it were, a gift and a sign of favor from the authorities. Incentive bonuses are accrued at the end of the year, for long service, for conscious and responsible work, for anniversaries, birthdays of children, etc.

Incentive payments can be given to employees in cash or in the form of a valuable gift (for example, household appliances).

Also, bonuses are divided into individual, which are paid at a time to one employee for a specific achievement, and collective. The latter are distributed to each employee of the unit, depending on the time worked, the amount of wages and various coefficients.

Incentive payments can be systematic or lump sum.

What is the premium for?

No employer is limited by law as to why an employee can be stimulated in monetary terms.

However, in some cases, the difficulty for the authorities is the question of how important it is to reward employees, for which it is possible, and the wording of the reason for the encouragement is not at all clear.

In any case, each organization has the right to build a remuneration system as it sees fit.

The reasons for which incentive payments may be awarded may be as follows.

Good performance indicators. First of all, this is the fulfillment of the duties prescribed in the job descriptions, and good performance. For example, a sales manager may receive a bonus because he provides his employer with sufficient profit.
The reason may be holidays - state or corporate. Let's say in construction company pay incentive payments for the New Year and the Builder's Day.
The birth of a child by an employee sometimes becomes the reason for the accrual of a one-time bonus.
In some organizations, bonuses are awarded for the time that was worked out in full, without time off, vacations at their own expense and sick leave.

Bonus deduction

The refusal to pay incentives the company is obliged to reflect in its normative documents, in particular, in the provision on bonuses. The employer can formulate the reason legally as follows.

The employee was absent from the workplace for reasons that did not depend on the authorities. This list includes sick leave, session, vacation, family circumstances.
The employee received a disciplinary sanction, it can be a reprimand or just a remark.
The performance of his function by the employee in an improper manner. An example is the complaints of clients against a hairdresser for his rudeness, failure to fulfill the plan in production, his failure.
If an employee wishes to leave own will and does this before the fact of accruing the bonus, then it is not paid to him.

However, any employer's decision on incentive payments can be legally challenged in the judiciary.

How to formulate the reason for the accrual?

Some examples of good wording will help directors to reasonably pay incentives to employees in various situations. So, you can give an increase in salary in the following cases.

For the quality of work. Simply put, you can do something somehow, or you can try and perform at a high level. An example from the sphere of culture: one guide in the museum talks boringly and formally, and the other is so captivating in his story that visitors write him thanks. For the authorities, this may be the reason for the accrual of a stimulus payment.
For high results, labor intensity. An employee does more in the same time and with the same opportunities than his colleagues. For example, he uses other methods of work that increase productivity.
For a long period of continuous work. This wording is most suitable experienced employee, who cares about the interests of the company for a long time, does not go on vacation at his own expense.
For hard work. Such a bonus can be a one-time bonus associated with the anniversary of an employee who always treats his duties in good faith, or it can be accrued, for example, at the end of the year.
For the timeliness of their job duties. This formulation is especially successful if the organization is carrying out an important and time-consuming project, and the employee played a significant role in delivering it on time and in the proper form.
For the high-quality execution of an important assignment of a one-time nature. For example, an employee successfully took part in decisive negotiations, played a role in them, went on a business trip and concluded an agreement there on behalf of the company, found a way out of a particular problem.
For a rationalization proposal, for a long-term plan. Analytical ability and foresight of the employee may also be encouraged.
For saving money. A special talent that can be rewarded is the implementation of a project for less money than was originally budgeted by management.
Award based on the results of a project that has been successfully implemented and brought to life.

A good employer always remembers that a bonus is a kind of investment in the future of the company, because such a motivation to work makes it clear to all members of the team that each of them is important and valuable to the bosses.

Bonus - one of better ways stimulation of the working staff a, which has a positive effect on the effective functioning of the entire enterprise as a whole.

The bonus system is developed for each enterprise separately, taking into account the goals and objectives set for its employees. Employers take into account several factors at once, such as efficiency and achievement of goals, performance indicators, and the conditions under which bonus funds are issued.

It is not uncommon for employees to remain dissatisfied with the amount of bonus funds accrued and even write complaints to labor inspection. To avoid such troubles, the employer needs to foresee possible conflict situations in advance and draw up a provision on bonuses, as amended for controversial points.

The possibility of rewarding for efficient and conscientious labor activity is laid down in Article 22 Labor Code.

The main condition for receiving such an award is the exact fulfillment of certain production conditions and the achievement of the agreed indicators. If an employee has made any mistakes or violations, he may be deprived of bonus accruals. To date, the practice of "fine" for gross violations of labor discipline is widespread. For example, for a delay of three hours, 25% can be deducted from. And for absenteeism will be deducted up to 50%.

For seniority

Bonus payments can be accrued both once a year, and regularly (monthly) or periodically (for each quarter). Payments for the past year are made at the beginning of the coming year.

The procedure for payments is regulated by local regulations, which prescribe the circle of persons who can count on promotion, and indicate the length of service that gives the right to receive such payments. It usually includes a period of employment of at least three years (minimum term).

Seniority is taken into account as of January 1 of the current year. Usually, years of service in the army, periods of training in advanced training courses, years spent caring for a child (for women) are added to it.

In addition, they can be obtained by employees who have created and implemented new technologies, participated in rationalization or inventive activities. The peculiarity of the accrual of bonus payments for these categories of employees is to encourage only upon the achievement of the goal set by the management. Payments are received exclusively by participants in work aimed at streamlining the production process.

For scientific staff and some other types of specialists, whose activities are quite difficult to evaluate at each of its stages, the amount of bonus amounts is set on an individual basis. The personal contribution made by the employee to the overall result of the work is taken into account (expert assessments of the activity are extremely important).

The most common type of bonus is the accrual of funds for the performance of any important production task.

In this case, monetary incentives are assigned only to a certain circle of people who have completed the task.

For example, the premiums are:

performing unscheduled work;
saving labor, material or financial resources enterprises;
fulfilled specified work in a short time;
released products in excess of the norm (the so-called overfulfillment of the plan);
prevented an emergency.

Such payments are assigned in absolute terms or calculated on the basis of a percentage of wages.

The list of tasks for which it is necessary to pay monetary incentives is established at each enterprise on an individual basis, based on the characteristics of production and the goals set for employees. Both individual employees and the entire team that has achieved high performance indicators can be rewarded.

One time rewards

Cash compensation accrued on special occasions (for example, holidays, in connection with the anniversary of an industry, organization or a particular employee). These payments have nothing to do with results. labor activity, existing experience or length of service.

The main condition for obtaining is the absence of censure and conscientious performance labor activity.

Bonus funds are accrued on the following holidays:

to the Defender of the Fatherland Day (in February);
to the Holiday of Spring and Labor (in April);
to the Day of Russia (in June);
to the National Unity Day (in November);
for the New Year (in December);
for a professional holiday (each industry has its own holiday);
to the day of the organization, enterprise or firm;
employee's anniversary.

There may be other anniversaries. For example, a decade of work in the current position. The basis for such payment will be the order of the management of the enterprise, and not the bonus provision attached to the employment contract. The amount of the payment is determined by management on an individual basis.

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In many large companies workers receive a salary that is equal to or slightly higher than the minimum wage, and they also receive bonuses, and their size can significantly exceed wages. Such bonuses are monthly, and information about them is entered into the employment contract. But in addition, for various reasons, the employer may assign one-time bonuses to their employees. Usually such funds are transferred if there are good reasons.

The nuances of the award

Standard monthly bonuses act as part of the salary, therefore they are included in the remuneration system on the basis of Art. 135 TK. Additionally, the head of the company may appoint one-time bonuses under Art. 191 shopping malls, which are not included in the salary. Usually, funds are paid only to employees who excel in some way at work, so they should be encouraged.

The rules and procedure for transferring a one-time bonus to employees should be fixed in the internal documentation of the enterprise.

When are the funds paid out?

One-time bonuses are assigned if there are good reasons, therefore, they are most often listed in the following situations:

any employee has increased labor productivity;
at the expense active work citizen increased the number of customers in the store;
a specialist in production has increased the competitiveness or quality of the products being created;
bonuses are paid before holidays or various significant events in the life of employees.

The decision to assign such a payment is made only by the head of the enterprise, therefore this is not his direct responsibility. Often funds are assigned to employees who replaced other employees, performed actions that were not provided for by their job description, or were engaged in optimizing business processes in the company.

How profitable is it to pay one-time transfers?

The payment of one-time bonuses is considered a more profitable measure for employers, compared with an increase in the salary of employees. This is due to the following reasons:

enumeration additional bonuses carried out only after the appropriate decision of the head of the enterprise is made, therefore, if the director decides to deprive specific specialist this payment, it is impossible to challenge such a decision;
it is allowed to transfer such funds not within strictly established deadlines, but with a certain delay;
the term for the payment of such funds is not strictly established, therefore, violations of the terms do not fall under Art. 136 TC;
if necessary, the head of the company can reduce the payroll, refusing to all employees in the bonus.

But the transfer of premiums must be economically justified. Therefore, the head of the company must determine in advance the reason for accruing this amount. Most often, economic reasons are used for this, represented by an increase in the company's income or the onset of some festive event for the enterprise.

Conditions for the payment of funds

The accrual of a one-time bonus is possible only if certain conditions are met, which are regulated not only by law, but also by internal local acts companies. Most often, the main conditions are prescribed in the collective employment contract or in a bonus clause.

These main conditions include:

if the director decides to pay funds to the employee from the undistributed profits of the organization, then he must make such a decision officially, for which a meeting of shareholders is held, a protocol is drawn up and the decision is approved;
often in the internal documentation of the company it is indicated that it is necessary to transfer bonuses to employees for long service or when new modern equipment is put into operation;
no size required lump sum payment in the employment contract of each employee.

Other conditions depend on the decision made by the management of the firm.

What are the requirements?

Before paying a one-time bonus, the director of the company must take into account some restrictions:

if the company has a trade union, then it is required to coordinate with its members all provisions related to bonuses;
it is allowed to increase payments, but not to reduce them, if they are fixed in the employment contract;
if the head of the company decides to assign payments to employees, then the accountant of the organization must draw up a special certificate, and the head issues an official order.

The amount of additional payments may vary slightly for different employees. The head independently determines which of the employees will receive this or that payment at a certain point in time.

What documents are being prepared?

Vacation and one-time bonuses, as well as other payments to employees, must be officially recorded in the organization's documentation. Only in this case they will be taken into account in taxation. If the employer prefers to pay employees one-time bonuses for various reasons, then the following documents should be generated for them:

information on bonuses is entered into the collective labor agreement;
information on the accrual of these bonuses is entered into individual labor agreements drawn up separately with each employee;
position on wages;
regulation on bonuses containing information on bonuses paid monthly;
provision on one-time transfers that can be transferred for length of service, paid on holidays or assigned for other reasons.

Only with proper registration of one-time bonuses for holidays or other significant events can they be used to reduce the tax base for income tax.

Rules for compiling a provision on bonuses

Before paying a one-time bonus, the head of the company must correctly draw up its accrual. For this, an appropriate provision on bonuses is formed. It reflects the actual practice of the firm in relation to the transfer of bonuses to employees. This document contains the following information:

it is prescribed that additional funds are transferred to employees only when certain goals are achieved, for example, when sales or the number of customers increase, when a festive event occurs, or under other conditions;
lists the evaluation criteria and conditions for awarding the bonus;
the amount of payment is indicated;
all employees of the company who can count on these funds in achieving specific goals are listed.

The amount of the payment can be presented as a fixed amount of funds or as a percentage of salary. Each company can use its own unique indicators, taking into account the specifics of the activity. The provision may also include other conditions or information that depend on the area in which the company operates, how many employees work in it, and also what is the average salary of employees.

One-time bonuses are assigned only on the basis of the position. An example of such a provision can be found below.

Consequences of drafting the provision

A one-time production premium in 6-personal income tax is reflected only when it is officially registered. Otherwise, the payment acts as a gift if its amount does not exceed 4 thousand rubles.

If the manager draws up a provision on bonuses, then he has an obligation to pay these funds to the employees of the company. Employees, if necessary, can require the head to transfer this money. Therefore, information is usually entered into the document that allows, if necessary, to refuse hired specialists in funds.

Are insurance premiums paid?

With a one-time bonus, taxes are paid only if it is properly drawn up. Insurance premiums are transferred by the employer from this amount, regardless of whether it is included in expenses when calculating income tax. Therefore, the employer will not be able to save on these contributions.

If a citizen works in joint stock company, then the founders have the right to transfer funds from retained earnings. In this case, they will have to hold a meeting of shareholders, as well as officially make a decision. This method of transferring the premium does not allow reducing the taxable profit of the company.

The concept of the thirteenth salary

In many companies, there is such a thing as the thirteenth salary. It is paid at the end of the year as an incentive to employees, if there are necessary funds in the wage fund. It is a one-time payment, since the head of the company cannot be sure that at the end of the year there will be enough funds in the fund to transfer the thirteenth salary to all employees of the enterprise.

There is no information in the legislation on how it should be correctly transferred to hired specialists this award. Therefore, company executives pay it to their employees only if there is a desire and appropriate financial opportunities. The company's accountant cannot make such a payment as a monthly salary, so it acts only as an addition to earnings.

In many companies, the thirteenth salary is fixed in internal regulatory documents. The employer determines exactly when the funds are transferred to employees, as well as what is the procedure for payment. Most often, this information is entered into the provision on bonuses. If such a payment is made out as a one-time bonus, then the head of the company can independently choose the employees to whom the funds will be transferred.

Rules for issuing an order

Accounting for one-time bonuses implies the need for them correct design. If the employer decides to transfer these funds to one or more employees, then he must correctly execute it by issuing an appropriate order. When forming this document the following points are taken into account:

the order contains information about when and in what amount the bonus is transferred to a particular employee or several employees of the enterprise;
if there are hired specialists of the company who are not entitled to payments, then they are simply not included in this order;
if an employee who does not receive a bonus tries to challenge the decision of the management, for which he files a complaint with the labor inspectorate, then the manager must refer to the content of the provision on bonuses;
the order is issued in the form No. T-11, if the funds are paid to only one employee who in any way distinguished himself before the company's management;
if payments are assigned to several employees of the enterprise, then form No. T-11a is selected.

Directly in the order, the head of the company indicates for what reason these one-time payments are assigned. The code for the income of a one-time bonus is given, and it also indicates when exactly the funds will be paid to employees. The employer independently decides in what form the money will be allocated. They can be issued in cash through the cash desk of the company. If employees of the company receive a salary to a bank account, then bonuses are usually transferred to this account.

Are there taxes on payouts?

One-time bonus payments are regulated differently from regular incentive transfers. But personal income tax is mandatory paid from them, if they are correctly drawn up. Additionally, insurance premiums are transferred from them.

For the competent calculation and payment of personal income tax, the following requirements are taken into account:

the possibility of transferring one-time payments is provided for by the content of the company's internal regulations;
only payments that are assigned for any services to the company, and are not tied to weekends or other events, are applied to accounting;
all costs associated with the payment of taxes are necessarily recorded in the accounting of the company.

From a one-time premium, personal income tax is paid by the direct employer, acting as a tax agent for their employees.

Other important nuances

Before accruing a one-time bonus, the employer must take into account some significant features. These include:

if a bonus is paid upon dismissal of an employee, then personal income tax is charged from it on general terms;
if funds are transferred for holidays or other significant events, then they are not related to professional activity employees, therefore such expenses cannot reduce the tax base for corporate income tax;
ESHN is not withheld from such rewards.

Employers can pay one-time remuneration using various taxation systems. It is important to consider whether these payments reduce the tax base.

What wiring is used?

Accountants need to be aware of the one-time bonus income codes and the entries used. When transferring these funds, information must be entered into the accounting records. For this, wiring D91-2 K70 is used. Based on it, an incentive payment is credited from the net profit of the company.

Such a quote can be applied when using any type of profit, which may be current or for the previous tax period. Since such expenses are other, D91-2 is used.

What income codes are used?

Employees may require the employer to create a 2-NDFL certificate at any time. It is required to solve numerous tasks, for example, when applying for a loan or receiving other services. This document contains information about all cash receipts of the employee, indicating their code. Therefore, the question arises, what is the income code for one-time premiums. The main codes include:

Code 2002. It is applied if the employee of the company is paid bonus incentives for various achievements at the place of work. They may be provided for by the requirements of legislation, the content of an employment contract or a collective agreement. This code is used when paying bonuses based on the results of the month, quarter or year, as well as when transferring money for completing important tasks or for unique production achievements.
Code 2003. It is used if rewards are transferred from the company's income or through the use of special purpose money. This code is relevant if the company's target money is used. Typically, such a code is used if a bonus is paid for various festive events or anniversaries. Often such payments act as material motivation for employees. They have nothing to do with execution. official duties employees.
Code 2000. It is used in a situation where a bonus is awarded for long service.

With the help of such codes in the 2-NDFL certificate, you can understand exactly what funds were received by the employee at one time or another. The same code marks a one-time production premium in 6-personal income tax. The accountant of the company must competently approach the completion of these documents, since he is responsible for the identified errors or violations.

Employer's liability for violations

Often, employees have to deal with the fact that the employer does not pay one-time bonuses, although the need for these transfers is due to internal local acts or a collective agreement. In this case, refusal to pay bonuses is a violation on the part of the director of the company.

Under such conditions, employees can file a complaint with various state inspection authorities. It is best to write a statement to the labor inspectorate. The specialists of this service will conduct an audit, the main purpose of which will be to identify violations of the rights of employees by the management of the organization. Although the transfer of one-time bonus payments is not subject to the requirements of the law, but if this obligation is fixed in regulatory documents, then the manager is obliged to follow these standards.

Conclusion

One-time employee bonuses are not part of the salary, therefore they are assigned to hired specialists only if there are some grounds. Most often they are listed for unusual achievements of employees, as well as for the purpose of encouragement. Their size is determined by the direct employer.

In order for such payments to be official, they must be correctly drawn up, for which information about them is entered into the collective agreement or the employer even forms a special provision on bonuses. The director of the firm must follow the requirements contained in these official documents.

The bonus system created at the enterprise is aimed at stimulating the interest of employees in efficient work and thereby improving the financial and economic condition of the enterprise. Bonuses are often used to motivate employees to achieve those indicators that are not provided for by the main wage system.

The bonus system is always individual, should take into account the characteristics of the enterprise and change depending on the current situation. However, there are general principles that should be taken into account when setting the premium:

the amount of the bonus paid should be determined by the employee's personal contribution;
the amount of the premium must be economically justified;
the conditions and indicators of bonuses should be clear to employees, as well as the conditions for non-payment.

All bonus systems can be divided into two groups depending on the stimulating effect:

1) "whip" - the bonus is always paid to everyone, and only the "guilty" do not receive it;
2) "carrot" - not always and not everyone gets it, but only "distinguished".

The author's production experience shows that if the bonus is always paid to everyone, the employees get used to it, begin to consider it an integral part of their wages and consider the deprivation of the bonus as their own insult, and some managers as a means of settling accounts with objectionable employees. For example, at an enterprise, when planning a wage fund, it is supposed to pay a bonus of 50% to all employees. The payment of such a bonus causes a quick "addiction" of employees to it. From the point of view of the effectiveness of the action, it would be better to increase the prices for a unit of production at the expense of a part of the funds that were planned for the payment of bonuses, and use the remaining part of the funds for bonuses, subject to the fulfillment of the production plan and the defect rate below 0.5% (recall, that 0.5% is the percentage of defects that has developed at the enterprise).

Bonus systems, which are an integral part of the remuneration system for employees of state and municipal institutions, are established in accordance with Art. 144 of the Labor Code of the Russian Federation:

in federal public institutions- collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts Russian Federation;
in state institutions of the constituent entities of the Russian Federation - collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation;
v municipal institutions- collective agreements, agreements, local regulations in accordance with federal laws and other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation and regulatory legal acts of local governments.

In other cases, employers independently at the expense of own funds establish reward systems.

There are bonuses included in the remuneration system, and bonuses that are not included in the remuneration system.

The payment of bonuses included in the remuneration system is regulated by a local regulatory act (regulation on remuneration, regulation on bonuses, labor or collective agreement). The document regulating the payment of the bonus should stipulate:

bonus goals (for example, improving product quality);
categories of employees eligible for bonuses;
bonus indicators and their values, upon reaching which the bonus is paid (for example, the rejection rate is less than 0.5%);
the condition of non-payment of the bonus (for example, non-fulfillment of the production plan);
formation algorithm bonus fund;
Algorithm for the distribution of the bonus fund among employees;
payment source.

The labor economist is obliged to constantly evaluate the effectiveness of the current bonus system, depending on the goals facing the organization, new types of bonuses may be introduced and existing ones canceled. For example, at the stage of bringing an enterprise to its design capacity, employees are rewarded for achieving planned production targets. finished products. Then, when the enterprise has reached its design capacity and is operating stably, product quality and a decrease in the percentage of defects come to the fore. Therefore, bonuses for production volumes can be canceled and bonuses for product quality introduced. Then there may be a bonus for the development of new types of products, etc.

Bonuses that are not included in the remuneration system are of a one-time nature, are not paid for the achievement of established indicators, and are often not associated with specific achievements of employees. Such bonuses are not the obligation of the employer, are not taken into account when calculating the average earnings of the employee and are not subject to protection in the commission on labor disputes.

In addition, awards are classified according to other criteria.

1. Periodicity:
- periodic: monthly, quarterly, at the end of the year;
- non-periodic: when certain events occur.
2. Related production process:
- for the performance of production tasks;
- decrease in the level of marriage;
- development of new types of products;
- performance of a particularly important task;
- achievement of the established level of labor productivity, etc.
3. Not related to the production process:
- To anniversary date employee;
- anniversary date of the organization;
- professional holiday, etc.

It is very important to choose the right reward indicators. Some types of bonuses are paid to all employees (bonus for the year, for the anniversary of the enterprise, etc.). More effective is the differentiation of bonus factors by categories of personnel.

The workers of the main production can be rewarded by setting the appropriate indicators and their values:

for the growth of production volumes;
growth in labor productivity;
improvement of product quality;
saving material resources (raw materials, spare parts, losses of electricity and heat).

Service workers are rewarded:

for reducing downtime of machines and equipment;
increase in indicators of use of machine tools and equipment;
increasing the degree of mastering the technical parameters of equipment.

Specialists and employees can be rewarded for improving the performance of the organization as a whole:

increase in profit;
cost reduction;
increase in sales volumes;
development of new markets.

The amount of the bonus can be set in a fixed amount of money or as a percentage of the average monthly salary, salary, tariff rate. Setting a percentage is more convenient, since it does not require regular changes in the provision on bonuses (regulation on remuneration) in connection with, for example, wage indexation. The percentage of the bonus may vary depending on the length of service of the employee, but it is always necessary to indicate what types of payments are included in the calculation of the bonus.

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From this article you will learn:

Why implement employee bonuses?
What is a reward system
What indicators can be based on employee bonuses
How to document the bonus system in the organization
How to apply for a one-time bonus
What mistakes do enterprises make when developing a bonus system

Employee bonuses - effective method motivate you to be more productive. Knowing about the opportunity to receive financial incentives, employees work with high efficiency, more fruitfully and efficiently, improve their skills and competence. But how to organize the bonus process competently and fairly? About it – in our article.

The main purpose of remuneration and bonuses for employees

Employee bonuses are the main method of increasing their interest in improving their work performance. If the company has a premium payment system, then the calculation of the final amounts is formed according to a special scheme. The main part of earnings is paid at the tariff rate, piece system or official salary. In addition to this part, additional accruals are made to the staff for high performance indicators.

A bonus in the general sense (from Latin praemium - reward) is a monetary or other material incentive given to an employee for success in a particular activity as a reward.

At the enterprise, a bonus is called a part of the salary, focused on motivating staff to improve the quantitative and qualitative criteria of activity. Thanks to bonuses, issues in the economic sphere and the field of management are resolved much more efficiently.

Remuneration of employees for performance results is introduced, first of all, to increase the efficiency of the labor process by stimulating personnel to more actively perform their functions.

Types of bonuses for employees: a brief classification

The diagram below shows a sample of the types of bonuses for employees.

Prizes are:

production. They are issued if employees fully solve production problems and perfectly cope with their official duties. Production bonus is systematic. That is, companies can make payments every month, every quarter or at the end of the year;
encouraging. Such bonuses are not directly related to the performance of the employee's official duties.

Payments are made at a time:

At the end of the year, based on the results achieved;
Every year for seniority;
Bonuses are given to employees high rates labor;
The payment of bonuses is tied to memorable dates, anniversaries, etc.

By form of payment the reward happens:

monetary;
commodity (we are talking about memorable gifts, for example, nominal watches, sets of stationery, household appliances, various certificates).

Depending on the performance evaluations results of work bonuses to company employees can be:

individual - the bonus is accrued to one or more employees, taking into account their personal contribution to the activities of the enterprise;
collective - the award is given to all personnel for achievements in labor activity. Such payments are calculated based on the collective performance of the department or the company as a whole. Further, the amount received is distributed among employees depending on their personal contribution. The personal contribution is determined taking into account the hours worked, the basic salary and the labor participation rate.

By accrual methods awards can be:

absolute, which are paid in a fixed amount of money;
relative, calculated as a percentage.

By frequency distinguish:

systematic bonuses, which are made on a regular basis;
one-time bonus. That is, the company financially encourages employees, for example, for solving a task of increased complexity.

The frequency of payment of bonuses depends on several factors, these are:

Features of the activity of the enterprise, its departments or specific workers;
The nature of bonus indicators;
Accounting for the results of labor for certain periods of time.

By intended purpose the reward happens:

general, when awards are given for success in work;
special when employees are encouraged for solving specific problems.

Bonus system for employees and its main elements

Any organization has its own procedure for rewarding employees, regulated by local documents. This is a staff reward system. There are also criteria and indicators for employee bonuses. These are elements of the system of incentive payments that determine how, to whom, and in what amount bonuses should be given.

The elements of the employee bonus system are:

bonus criteria for employees - indicators that the work of personnel must meet in order for monetary remuneration to be accrued;
a list of employees who are entitled to receive a bonus;
the procedure for calculating premiums;
procedure, terms of accrual and issuance of bonuses;
sources of premiums;
the procedure and grounds for reducing the amount of bonuses.

Since there are no clear requirements regarding the list of elements of the bonus system at the legislative level, each enterprise determines them at its own discretion.

Let's dwell on the existing bonus systems:

Rewarding current activities.

This system is similar to the traditional monthly payroll scheme. That is, if the employee works well, without remarks, then bonuses are given to him monthly. As a rule, the incentive payment is a certain percentage of the salary. This type of bonus is in great demand, because it increases the motivation of employees to work and is quite simple in calculations.

Project Award.

The most illustrative reward model. If an employee performs a predetermined amount of work, he receives a bonus. He is informed about the size of the bonus before the solution of the assigned tasks.

Bonus programs.

The amount here depends on the percentage that the manager is willing to pay employees. It is he who determines the amount of funds planned for issuance. This value, as a rule, depends on the personal interest of the employer in allocating a specific amount for the payment of bonuses. This type of encouragement is effective if the company attaches great importance to group work, when employees of departments perform similar tasks. labor functions.

Rewards that develop the loyalty of the enterprise.

An example here is the usual thirteenth salary that companies give out to staff under New Year. It is difficult to say for what such bonuses are paid, but this phenomenon has already become a tradition.

Bonuses as part of the management system.

largest Russian company for the production of baby food was thinking about how to increase productivity. As a result, it was decided to pay bonuses to the staff in case of successful implementation of the proposals.

Premiums are also classified according to the accrual method. Some companies form bonuses from the top down, creating a bonus fund based on additional profits. Others build a scheme from the bottom up, that is, they immediately lay down the issuance of incentive amounts to the budget as part of the payroll.

Each company strives to create a flexible and universal bonus system.

Principles of bonuses for employees of the enterprise

There are special award principles:

fair and reasonable premiums;
financial interest of employees in achieving the set results;
general collective interest in work;
encouragement of creative approaches to activities, responsibility, striving for the production of quality goods and services;
simple determination of the amount of bonuses;
a clear and concise understanding by employees of the ratio labor practices and financial incentives;
flexible changes in the concept of bonuses in accordance with the new goals and objectives of the material incentive;
publicity of the premium concept as a combination of material and moral incentives in work.

The criteria for bonuses to employees should correspond to the types of production tasks, depending on what kind of labor contribution to the development of the company was made by each employee and the entire team as a whole. There should be very few criteria. At the same time, it is necessary that they be enough to ensure the connection between the promotion and the main production goals with the results of the work of hired personnel.

Bonus indicators for employees: who and for what to reward

To justify the accrual of bonuses, it is necessary to clearly formulate the indicators of bonuses to employees of the enterprise. There are indicators:

quantitative (fulfillment and overfulfillment of the planned volume, the percentage of fulfillment of production standards, ensuring the uninterrupted and rhythmic operation of equipment, compliance with or reduction of the planned terms of repair activities, carrying out work with a smaller number in comparison with the norm, etc.);
qualitative (improving the quality of manufactured goods (works) and other technical and economic indicators of the company's activities (workshop, site, shift, team), including a decrease in the labor intensity of goods, savings in comparison with the established norms for the consumption of raw materials, materials, fuel, tools and other material assets, reduction of normative losses of raw materials, fuel, energy).

The criteria for employee bonuses are:

Fulfillment/overfulfillment scheduled work for the release of goods, the provision of services;
Clear and complete compliance with the requirements of job descriptions and labor agreements by employees;
Saving employees of enterprise resources in the course of work;
Conclusion of a certain number of contracts for a specified period of time: month, quarter, year;
The employee's absence disciplinary actions for a specific time period;
Compliance with the norms and rules of labor protection;
Exhaustive execution of applications of local acts of the enterprise;
Absence of defective released goods;
Lack of substantiated complaints from the company's customers.

Bonuses for managers, specialists and employees are awarded on the basis of criteria related primarily to making a profit.

Among the criteria for rewarding managers are:

the efficiency of the entire enterprise (for the head) or the structural department (for the heads structural divisions);
the amount of work performed by personnel under the direction of a particular boss;
the absence or minimum number of defective goods in the areas entrusted to managers;
compliance with job descriptions and provisions of labor agreements by employees;
the conclusion by the head or employees in his subordination of agreements beneficial to the enterprise;
solving important tasks related, for example, to the organization of staff development.

The company must clearly list the bonus criteria, differentiate them by groups of employees and departments. It is possible that a single award criterion will be obtained.

The amount of bonuses is set in accordance with each bonus indicator, either as a percentage of the basic salary, or in a fixed amount. Money. So, for increasing production volumes, improving productivity, reducing the cost of goods or improving the quality of products (works, services), the amount of the premium is assigned as a percentage for each measurable point of improving the corresponding indicator in comparison with its norm, planned or other value.

Each company gives its staff bonuses at different intervals. Bonuses for employees in this regard are determined by the production characteristics and nature of the enterprise's labor activity, the duration of the production cycle and the conditions for calculating bonuses, the frequency of planning, accounting and reporting established for them. Usually bonuses are given out to staff every month.

Why document the conditions for bonuses to employees

The Labor Code of the Russian Federation says that the employer has the right to assign a bonus to his employees, but he is not obliged to do this. That is, the manager, at his discretion, decides the issue of approving a remuneration system that provides for bonuses. The remuneration mechanism can be piece-bonus, salary-bonus, etc. This fact must be recorded in local acts.

Important! If the internal documentation of the enterprise reflects a remuneration system, including bonuses, then the employer in this case is obliged to accrue and issue bonuses to his staff in accordance with internal agreements. If he fails to comply with this obligation, workers can apply to the labor inspectorate. That is why it is important to correctly reflect in the documents the procedure and conditions for issuing bonuses.

We list the documentation in which the conditions and procedure for bonuses to employees should be prescribed:

Labor agreement with the employee.

The employment contract should indicate the conditions for the payment of salaries and additional financial incentives, including bonuses (Article 57 of the Labor Code of the Russian Federation). It should be unequivocally clear from the text of the document when the employee is entitled to count on bonuses and in what amount.

The bonus condition in the employment agreement can be reflected in two ways: fully indicate the circumstances and procedure for issuing bonuses or refer to the internal regulations of the enterprise where this information is written.

It is better to give preference to the second option and note the name of the local documentation in the text of the contract. It's easier and more convenient. If it is necessary to change the terms of bonuses, then it will only be necessary to reflect this in these internal documents, and not in each contract.

Regulations on wages, regulations on bonuses.

Here, managers indicate all significant conditions for bonuses:

the possibility of financial incentives for employees (remuneration system);
types of bonuses existing in the company, and with what frequency they should be paid (for the results of activities during the month, quarter, year, or, for example, a one-time bonus on the eve of holidays, etc.);
list of bonus employees (all staff, certain departments, selective positions);
specific indicators and a bonus scheme (for example, a certain percentage of the salary for the implementation of the sales plan; a fixed amount for specific holidays, etc.);
other conditions set by the authorities. The main thing is that there are no discrepancies between the conditions for accrual and the issuance of bonuses. It should clearly follow from the conditions when and in what amount the authorities are obliged to reward the personnel of their institution.

Collective agreement.

If a collective labor agreement is concluded between the employer and employees, then it should also contain information on the procedure for calculating and issuing bonuses.

Note: the employee must sign the employment contract, as well as leave a signature in the regulation on remuneration, in the regulation on bonuses and in collective agreement(if any) after review. These documents are provided to the employee by the head.

Regulations on employee bonuses

Regulations on bonuses - an internal document of the enterprise, where all the rules for bonuses to personnel are prescribed. The regulation on bonuses to employees, a sample of which you can download on the Internet, provides an important advantage. Tax office will not be able to present claims to the company related to the inclusion of bonuses in the composition of labor costs when calculating income tax.

The regulation on bonuses to employees (2018) can be presented as:

Section (annex) of the collective agreement;
Section of the regulation on remuneration;
Independent normative act.

If the company is small, it is allowed to draw up a single regulation on bonuses. If the company is quite large, it is better to develop a position for each division or group of departments.

The structure of this document is always the same. It prescribes the criteria and conditions for issuing bonuses, the amount and frequency of their payment, the calculation scheme, the list of violations due to which the bonus is reduced, as well as the list of payments for which bonuses are not charged. It is recommended to include the following chapters in the provision on bonuses for employees, which you can download on the Internet:

Chapter 1. General provisions.

This section prescribes the goals of introducing a bonus system. For example, monetary incentives can be aimed at increasing labor productivity or the quality of goods, works and services.

Chapter 2 Types of awards and conditions of awards. It is better to reflect in the document what the award is for and according to what criteria it is paid. So, bonuses can be due for:

intensity of labor activity;
continuous work experience at the enterprise;
results of labor activity.

Important! In order for the accrual of bonuses to be justified without problems, it is necessary to develop and clearly formulate the criteria for bonuses to employees.

Do not use vague language, such as "for conscientious work" or "observance of labor discipline."

Here you can also mention holiday bonuses and other rewards paid out of profits. In general, premiums may vary depending on:

categories of employees: for example, bonuses are given only to workers, bosses, specialists or employees (used to evaluate the results of production activities) or to all personnel (for example, bonuses for long service or for overall achievements in work);
time of payments (according to the results of work for the month, quarter or year);
frequency of issue (bonuses are both regular and one-time);
the fund from which funds are taken for the issuance of bonuses (from the payroll or profit fund);
attitudes towards taxation (whether premiums are taken into account for tax purposes or not);
the amount of premiums (fixed or as a percentage of any indicator).

Chapter 3 The procedure for calculating premiums.

This chapter establishes a list of employees who are entitled to bonuses. Prescribe the names of departments, specialties, positions or types of work.

The amount of bonuses can be expressed as a specific amount, as well as as a percentage of a certain indicator. For the full implementation of the plan, the manufacture of products in the prescribed volume, the absence of defective products, complaints, the performance of work and the provision of services at a given time, etc., a constant amount of bonuses may be due (for example, 15% of piecework wages, 40% of permanent part of salary).

If it is difficult to determine the amount of incentive payments due to the large number of bonus criteria, it is better to set the minimum and maximum bonus amounts (for example, the monthly bonus amount is from 10 to 40% of the salary). Often, department heads are instructed to set the amount of bonuses for a particular employee. But in such situations, managers can be accused of bias. Therefore, it is better if the amount of the premium is still associated with specific criteria.

In addition, the chapter should describe the scheme for deciding on the accrual of bonuses:

Who decides to reward employees;
How is this decision brought to the accounting department;
How often employees are given this or that bonus;
How long does it take to make a decision on bonuses for personnel based on the results of the month or quarter.

It also indicates the conditions due to which management has the right to reduce the amount of the bonus:

the employee does not perform or performs improperly his labor functions;
violates internal labor regulations;
violates labor discipline(plays absenteeism, appears at work in a state of alcoholic, narcotic, toxic intoxication, etc.);
does not follow the orders of superiors;
violates the requirements of labor protection and industrial sanitation.

Chapter 4 Types of violations that reduce the amount of bonuses.

This chapter prescribes the conditions for issuing bonuses, as well as a list of situations due to which the bonus is reduced or not assigned:

the employee was transferred to a position with a lower pay, he was reprimanded or reprimanded;
the employee violated fire safety and safety regulations, labor protection requirements, internal labor regulations;
poorly performed their labor functions prescribed in job description, ignored his duties or performed them improperly;
did not follow the orders and instructions of the management or the requirements of other administrative documentation of the company;
lost, damaged, caused damage to the property of the enterprise or other loss by his actions;
skipped working days, appeared at work in a state of intoxication or was absent without good reason.

Chapter 5 Conclusion.

The chapter indicates how the provision comes into force and how long it is valid.

The moment of entry into force can be reflected in the document itself or in the order of the head of the enterprise. If the period of validity of the provision is not indicated, it is considered that it is unlimited. That is, the provision is relevant until it is canceled or until the moment when the company adopts a new internal act, where it prescribes the procedure for bonuses to employees.

How to issue a memo and an order for bonuses to an employee

Regular bonuses provided by the wage system do not need to be fixed separate documents in order to be able to make decisions on the issuance of such an award. The procedure for incentive payments is already reflected in the internal regulation on bonuses.

If the manager wants to give an unplanned bonus to a specific employee, thus noting his merits, and this financial incentive is not provided for by a collective or labor agreement, he can petition the higher authorities to issue this decision. In this case, a memo is drawn up (bonus payments to employees). The main part of its content is information on the basis for the question of bonuses for an employee.

The final decision on both regular and one-time bonuses is made by the director of the enterprise. But in the first case, he approves the results of the distribution of the company's bonus fund, and in the second, he decides whether to reward the employee or not.

The employee bonus report includes the following information:

The name of the enterprise (in full) where the employee works;
FULL NAME. CEO institution and the direct manager of the employee in respect of whom the issue of bonuses arose;
General information about the specialist, his work experience, a list of successes and achievements in work;
Description specific situation, as a result of which it was decided to reward this employee (for example, he overfulfilled the plan, developed and implemented a rationalization idea, etc.);
Award application;
Date of preparation memo.

The head of the department where the rewarded employee works is obliged to read the memo and sign it. If an employee has multiple supervisors different levels, then they all must sign the document.

After the application for bonuses is approved (the visa of the director of the enterprise on the form of a memo acts as confirmation), the personnel department forms an order for bonuses to employees, a sample of which should be in each organization. The order must also be signed by the head of the company. When all documentation is completed, the accountant gives the employee a bonus.

To issue a bonus order, you can fill out:

unified forms T-11 and T-11a, approved by the Decree of the State Statistics Committee of the Russian Federation of 01/05/2004 No. 1;
freeform form. It must be developed and approved by a specific company.

In both cases, the order will have legal force, since from October 1, 2013, it is allowed to use not only unified forms to draw up this document (see data of the Ministry of Finance of the Russian Federation on 04.12.2012 No. PZ-10/2012, section “Primary accounting forms documents").

But the order form must still contain the information necessary for such documentation (see paragraph 2 of article 9 of the Federal Law "On Accounting" dated 06.12.2011 No. 402-FZ), namely:

Title of the document;
the date of its formation;
name of the institution;
the size and unit of measurement of the premium (for example, a cash prize in the amount of 10,000 rubles, etc.). In this case, you need to write:
F. I. O. of the employee being awarded;
the title of his position and the corresponding structural department;
the basis for the award;
form of encouragement;
the size of the premium;
on whose behalf the award is made;
position title, full name and signature of the official responsible for the execution and / or execution of the operation / event;
signature of the director of the enterprise.

In the letter of Rostrud dated February 14, 2013 No. PG / 1487-6-1, it is said that non-state institutions have the right to use free forms of primary accounting documentation containing the above data.

Evaluation of the effectiveness of the bonus system for employees

In order for the employee bonus system to be effective and function successfully, it must be regularly analyzed and monitored. If errors are detected and eliminated in a timely manner at each stage, then both an individual employee and the entire company will work much more efficiently.

In short, an effective incentive system provides a visible economic benefit that exceeds the cost of its implementation. At the same time, each employee receives an appropriate financial reward for their work.

The main criteria by which the bonus system is evaluated are:

compliance of the indicators taken into account when bonuses, the goals of the department or enterprise in general;
assessment of how correctly the base for calculation is chosen. It is necessary to regularly analyze the degree of implementation of the selected system of indicators over a long period of time. If the established base is below the actual level of its implementation on a regular basis, it needs to be reviewed;
the presence of positive dynamics of the estimated indicator from the introduction of the bonus system. If the incentive scheme does not contribute to the improvement of the specified labor indicators, then it has exhausted itself, and therefore it is necessary to think about introducing a different mechanism. In this case, it is necessary to exclude the influence of factors that do not depend on the will of the employee (malfunctions technical means, forced downtime);
the adequacy of the premium amount. The amount of the bonus must exactly correspond to the achievements of the employee. It is quite difficult to evaluate this, since it is necessary to analyze the impact of numerous factors. If several bonus factors are set, you need to find out if there are any distortions in the labor costs required for their implementation. It should be understood that bonuses in the amount of 7% or 10% of the salary, the tariff rate are not stimulating;

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